Tax Pressure and Litigation: What Impact on the National Economy
| المصدر: | مجلة العلوم الاقتصادية والتسيير والعلوم التجارية |
|---|---|
| الناشر: | جامعة محمد بوضياف المسيلة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Mekhmoukh, Sakina (Author) |
| المجلد/العدد: | مج14, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2021
|
| الصفحات: | 676 - 689 |
| ISSN: |
1112-8984 |
| رقم MD: | 1157568 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Tax Pressure | Taxpayer | Tax Litigation | State Revenue | Economic Growth
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
The objective of this article is the study of the contestation of the fiscal power by the presentation, the evaluation of the tax pressure in Algeria as well as the different phases of the administrative and jurisdictional appeal for the period from 2010 to 2017. In order to better understand the influence exerted by the tax pressure on the national economy, we have developed an autoregressive vector model to simulate the impulse response functions for a period from 2010 to 2016. The main results obtained from this study indicate that the tax pressure exerts a negative impact on the dynamics of the economic growth of the country and that at a certain point the tax rate completely destroys the tax base until the tax revenues tend to zero which confirms the theory "Arthur Laffer". |
|---|---|
| ISSN: |
1112-8984 |
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